Supplies to Government Departments /local authorities having GSTN, exempt from Kerala Flood Cess

SGST Department, Kerala clarifies that if the recipient of the goods or services are providing GST registration number, the supplier may not have the responsibility to ensure whether the goods or services procured are used for in furtherance of business; Further, clarifies that supply made to Government Departments and local authorities having GST registration either as Tax Payer or Tax Deductor will qualify for exemption from Kerala Flood Cess; ...